The tariff classification of a sweater for girls’ wear from China

NY M85755 August 11, 2006 CLA-2-61:RR:NC:TA:358 M85755 CATEGORY: Classification TARIFF NO.: 6110.20.2025; 6111.20.6070 Colleen Schmolke Target Customs Brokers, Inc. 33 South 6th Street Mail Stop—3315 Minneapolis, MN 55402 RE: The tariff classification of a sweater for girls’ wear from China Dear Ms. Schmolke: In your letter dated August 7, 2006, written on behalf of Target Corporation, you requested a classification ruling. Style 203227, submitted in size 3T, and manufactured from knitted fabric of 100% cotton that measures less than nine stitches per two centimeters, is a long-sleeved, cardigan-styled garment with a full-front, buttoned opening and a shawl collar. On a mannequin for size three this garment extends to the waistline. As you have requested, the sample garment is being returned. In sizing for infants the applicable subheading for this garment will be 6111.20.6070 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…knitted…of cotton, other, other, other, other; and in sizing for larger girls it will be 6110.20.2025, HTSUS, which provides for sweaters…and similar articles, knitted…, of cotton, other, other, sweaters, girls’. The duty rates will be 8.1 and 16.5 per cent ad valorem, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. In infants’ sizes this style falls within textile category designation 239 and in larger sizes for girls within 345. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division